社会保障视角下的中国企业社会责任

China's Corporate Social Responsibilities from the Perspective of Social Security

近几年来,随着经济发展水平以及人类文明程度的提高,各种形式的企业在整个社会发展中的作用更加凸显,人民对企业提出了新的期望,企业社会责任日益得到广泛的重视。社会保障视角下,中国企业承担着依法缴纳各项社会保险费为员工提供保护,解决老龄化问题,提供福利制度促进集体团结等社会责任。但目前,社会保障视角下中国企业履行社会责任时还存在社会保险参保率不高,偷税漏税现象严重,捐赠时常面对较大压力等问题。鉴于此,社会要对企业社会责任有正确的理解和认识,为其发展提供良好的环境条件;政府要为企业履行社会责任建立良好的制度体系,发挥激励作用;企业要加强道德修养方面的建设,立足于长远做战略性的规划。

In recent years,with the rapid growth of economic development and the improvement of human civilization,enterprises of various forms have played a more prominent part in the overall social development.More importantly,people expect more of enterprises and corporate social responsibilities are attracting widespread attention.From the perspective of social security,China＇s enterprises,according to the laws,are expected to pay social insurances of every kind,thus providing workers with social insurance,facilitating the addressing of ageing problems,and building social welfare system,so as to promote social unity.Nowadays,however,some problems arise from this field,which run as follows： low participation rate in social insurance,tax evasion,and considerable pressure of donating.In this case,the society should have a correct understanding of corporate social responsibility in order to create a favorable environment for its development;the government should establish an efficient institutional system to encourage its development;enterprises should intensify efforts to construct moral accomplishment under the instruction of a long-term strategic plan.